Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Digitization:: Berlin: Zentral- und Landesbibliothek Berlin, 2022

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Collection:: State,Politics,Administration,Law

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: II. & III. The recent development of the house- and ground-taxes into a local ground-tax in consequence of the reform of the government income-tax

lower limit of assessability was fixed, as it was before, at an income of 900 Marks. The rates of duty were graduat- ed according to the annual income. The tariff of taxation is progressive. The rate rises from -629/, of the average income in the lowest grade (Stewersmufe) to 39, on an average for incomes from 9500 to 10,500 Marks, and this latter rate is kept on up to incomes of 30,500 Marks. Beyond that, it rises until it amounts to 49, of the lower limit of each grade on incomes exceeding 100,000 Marks. Thus it amounts to 4000 Marks on incomes from 100,000 Marks to 105,000 Marks, and rises by 200 Marks for every additional 5,000 Marks of income. It should be noticed here that by the Income-tax Act of June 24., 1891, certain juridical personages (Rechtspersinlichkeiten), especially joint-stock companies, have become liable to pay taxes. The result of this reform of the government income- tax was as follows: While the estimate ( Veranlagungssoll) of the old ‘classified and income-taxes’ in 1891—92 was 79,558,827 Marks, the amount to be levied (Hebungssoll) of the reformed income-tax rose to 124:84 million Marks in 1892—93 127:08 , » » 1896—97 188,837,843 Marks , 1902—03 186,358,311 » » 1903—04 191,230,947 “ 1904—05. » Thus much about the income-tax. In the system of ‘profit-taxes’, which continued to exist beside the income -tax, one link was still missing, viz. a tax on monetary capital (Geldkapital). A. fair repar- tition of taxes, as long as the government ‘profit-taxes’ were to be kept on, could only be arrived at, if, besides the house-, the ground-, and the trade-taxes, a tax was imposed on the interest or rent yielded by monetary capi- tal. The difficulties of a uniform regulation of the ‘profit- taxes’, inclusive of a tax on monetary capital (Kapıtal-

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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